Frank Booth & Sons (Brixham) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01331482

Frank Booth & Sons (Brixham) Limited

Filleted Unaudited Financial Statements

30 April 2026

Frank Booth & Sons (Brixham) Limited

Financial Statements

Year ended 30 April 2026

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 3

Frank Booth & Sons (Brixham) Limited

Statement of Financial Position

30 April 2026

	2026	2025
Note	£	£

Fixed assets

Investments	4	1	1

Creditors: amounts falling due within one year	5	( 4,008)	( 3,480)
		-------	-------
Net current liabilities		( 4,008)	( 3,480)
		-------	-------
Total assets less current liabilities		( 4,007)	( 3,479)
		-------	-------

Capital and reserves

Called up share capital	6	1,102	1,102
Profit and loss account		( 5,109)	( 4,581)
		-------	-------
Shareholders deficit		( 4,007)	( 3,479)
		-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

Mr P N Booth
Director

Company registration number: 01331482

Frank Booth & Sons (Brixham) Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bonvilles Court, Saundersfoot, Pembrokeshire, SA69 9BG.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 May 2025 and 30 April 2026	568,747
	---------
Impairment
At 1 May 2025 and 30 April 2026	568,746
	---------

Carrying amount
At 30 April 2026	1
	---------
At 30 April 2025	1
	---------

Frank Booth & Sons (Brixham) Limited owns 100% of the share capital of Frank Booth & Sons (Saundersfoot) Limited.

Frank Booth & Sons (Brixham) Limited owns 100% of the share capital of G.A. Estate Agency Limited.

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	4,008	3,480
	-------	-------

6. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	1,102	1,102	1,102	1,102
	-------	-------	-------	-------

7. Related party transactions

The company was under the control of Mr P J Booth, the managing director, during the current and previous period, by virtue of his majority shareholding. No transactions with related parties were undertaken such as are required to be disclosed under FRS102.